1995 (7) TMI 378

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ebruary 15, 1990, passed by this Tribunal in RN-570 of 1989, directing the respondents to refund a sum of Rs. 9,501.83 including such sums that might have been collected towards interest within six weeks from the date of the order. After hearing Mr. A.K. Roy, learned advocate for the applicant, we understand that the applicant was unfortunate in the sense that the first refund payment order issued....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t is receivable by the applicant, because a second refund payment order was issued although it might not have been issued by the Commercial Tax Officer. Further he submits that the Commercial Tax Officer has no power to issue a bank draft or make payment in cash. Considering the facts and circumstances of the case, we find that the direction contained in order dated February 15, 1990, was not c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... weeks from this day.   we have not granted any interest for any subsequent period, because though the non-receipt of cash of applicant is unfortunare, it is difficult to hold that respondents responsible for the same. But the refund payment order in any case ought to gace been a M.I.C.R. instrument in keeping with the prevalent pracrice of bank clearing. Respondent No. 4, Commissioner of ....